This article examines the theoretical and methodological foundations of applying the fuzzy regression model in assessing production efficiency in agricultural sectors. The advantages of the fuzzy approach in optimizing the utilization of available resources in the agricultural sector are analyzed. Furthermore, the scientific significance of identifying the relationships between factors affecting efficiency under conditions of uncertainty using the fuzzy regression model is theoretically substantiated.

This article analyzes the theoretical issues of long-term assets in the field of accounting. In various approaches, such assets in regulatory documents are presented as resources acquired by enterprises for shares, bonuses or long-term exploitation. Also, long-term financial investments and assets recognized as investment property are considered one of the effective directions of capital allocation in the future. Therefore, it is urgent to reconsider the classification and characteristics of long-term assets.

The article examines modern models and tools of supply chain management in developed economies under the conditions of global economic globalization. Key factors influencing the transformation of global supply chains are considered, including increasing complexity, growing uncertainty, and the impact of geopolitical processes. A comparative analysis of supply chain management practices in developed and developing countries is carried out, and the features of digital transformation of logistics systems are identified. Particular attention is paid to the application of modern management models such as SCOR, Lean, Agile, and Resilient, which ensure increased efficiency, flexibility, and resilience of supply chains. Based on the generalization of the experience of developed countries, the main trends and directions for the further development of global logistics systems are formulated.

This study is devoted to analyzing the role and importance of the innovation project management system in improving the efficiency of industrial enterprises. The essence of the innovation project management system is revealed through the features of functioning under uncertainty and creative environments in modern industry. A comparative analysis of the duration, risk level, and expected outcomes of each type of innovation is presented. The research results prove the strategic role of the innovation project management system in ensuring long-term economic growth by increasing the competitiveness of industrial enterprises, entering new markets, improving productivity, and reducing costs. The study concludes that, under modern globalization, the ability to professionally manage innovation projects is a vital necessity for industrial enterprises.